Depart met III: Law Office. This department has to give information and advice on 

 legal questions, to give opinions on legal matters and to make appeals, to draw up purchase-deeds, 

 leases and contracts between employers and employees, etc. 



Department IV: Tariff Office. This department gives information on all forwarding 

 and tariff matters, examines the forwarding documents, and if too high rates should have been 

 charged it claims and secures the respective amounts by way of cession. 



Department V: Department for the Administration of Estates andBook- 

 Keeping. This department has to give advice on all matters referring to pratical farming according 

 to the special wants and wishes of the client, draws up plans of organisation, undertakes the control 

 or administration of estates, the drawing up of inventories, the revision of books, the balancing of 

 the cash, the revision of balances, the organisation of book-keeping, the keeping of ledgers by 

 means of weekly journals to be sent in, the establishment of balances of the net-proceeds of the 

 various departments of an estate as well as of their branches, the declaration of taxable income, and 

 submits, on the basis of the results of book-keeping, proposals for the rational administration of the 

 branches of an estate confided to its care. 



A further task of this department is the systematical and scientific elaboration of the infor- 

 mation collected by this department for the purpose of creating statistics for the private economy 

 of agriculture. 



This department was founded in 1909 under the denomination of „Book-Keeping Office", and 

 there was devolved to it the keeping of the ledgers and the striking of balances for the clients 

 inscribed in this department. In 1912 there were also confided to this department all matters con- 

 cerning the administration of estates. 



In 1910 the „Book-Keeping Office" had seven clients from among the middling landowners, 

 but their number increased to twelve in the following year. 



In 1912 our „Book-Keeping Office" had to solve a new problem on account of the book- 

 keeping action of the I. R. Board of Agriculture. The wish to obtain trough the book-keeping offices 

 data for the preparation of the treaties of commerce entailed the nesessity of undertaking travels into 



1?. 



